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Lingkungan Pengendalian Pengelolaan Dana Kapitasi di Puskesmas Tanjung Selor Kalimantan Utara Anisa, Elisa Husnul; Tjaraka, Heru
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5224

The number of fraudulent acts on the management of capitation funds in various regions in Indonesia as a background in this study. The system was implemented by the Tanjung Selor health center and the Bulungan District Health Office in North Kalimantan in managing capitation funds without any fraud. This study using the case study method to examine the events faced in the management of capitation funds by research subjects. The findings indicate that there is not yet official regulation regarding the control system that is used as a guideline in the management of capitation funds. Control activities have been carried out, but only based on the obligations that must be carried out so that no fraud will occur.

ANALYSIS OF CONSTRUCTION SERVICES INCOME TAX LAW Hasan, Nor; Tjaraka, Heru
Syariah: Jurnal Hukum dan Pemikiran Vol 19, No 1 (2019)
Publisher : Universitas Islam Negeri Antasari Banjarmasin

Penelitian ini menganalisis kepastian hukum pengenaan pajak penghasilan atas jasa konstruksi yang dikenai Pajak Penghasilan bersifat Final dan Pajak Penghasilan bersifat Tidak Final serta menganalisis bentuk penyelesaian konflik hukum atas pengenaan Pajak Penghasilan pada sektor jasa konstruksi yang dapat memberikan kepastian hukum bagi pelaku usaha jasa konstruksi, terutama dalam hal penentuan kualifikasi usaha. Penelitian ini termasuk dalam jenis penelitian hukum normatif dengan pendekatan perundang-undangan (statute approach) dan pendekatan konseptual (conceptual approach). Analisis bahan hukum yang digunakan adalah dengan analisis sistematika hukum dengan menggunakan asas hukum dan ketentuan hukum yang berkaitan erat dengan pengenaan pajak atas jasa konstruksi, yang diperoleh melalui studi dokumentasi untuk mengidentifikasi pengertian pokok dan/atau dasar hak dan kewajiban, peristiwa hukum, hubungan hukum, dan objek hukum. Konflik hukum pada sektor pajak penghasilan jasa konstruksi dapat diselesaikam dengan interpretasi yang telah memenuhi 3 (tiga) asas dalam contextualism dan asas preferensi hukum, yaitu asas lex superiori derogat legi inferiori. Dengan asas lex superiori derogat legi inferiori tersebut, Pasal 23 Undang ? Undang Pajak Penghasilan (UU PPh) lebih unggul dari pada Pasal 3 Peraturan Pemerintah Nomor 51 Tahun 2008 juncto Peraturan Pemerintah Nomor 40 Tahun 2009. Pengenaan pajak dengan Pasal 4 Ayat (2) huruf d UU PPh yang bersifat final dikenakan pada Jasa Konstruksi yang memiliki kualifikasi usaha. Namun apabila tidak memiliki kualifikasi usaha, maka tidak dikenai Pasal 4 Ayat (2) huruf d UU PPh, melainkan dikenai Pasal 23 UU PPh. ABSTRACTThis study aims to analyze the characteristics of construction services subject to Final Income Tax and Non-Final Income Tax as well as to analyze the form of conflict of the rules on the imposition of Income Tax on construction service sector that can provide legal certainty, especially in the case of business qualification determination. This research is a normative legal research with statute approach and conceptual approach. The types of materials used are primary legal materials, secondary legal materials, and non-legal materials. Technique of trace material technique is library study and internet access. The analysis of legal materials used is with legal systematic analysis using legal principles and legal provisions relating to the imposition of taxes on construction services, obtained through documentation studies to identify basic understanding of rights and obligations, legal events, legal relations, and the object of law. Conflict of rules in the income tax of construction services can be answered by interpretation that has fulfilled 3 (three) principles in contextualism and the principle of legal preferences, that is namely the principle of lex superiori derogat legi inferiori then Article 23 of the Income Tax Law is superior to Article 3 PP. 51 Year 2008 juncto PP. 40 Year 2009. So Article 4 Paragraph (2) Sub-Paragraph d of the Income Tax Law which is finalized shall be Construction Services which have business qualification and if not have business qualification then not subject to Article 4 Paragraph (2) Sub-Paragraph d of Income Tax Law, seafarers shall be subject to Article 23 of the Income Tax Law.

THE INFLUENCE OF TAX EXAMINER COMPETENCE AND ETHICS AGAINST THE COMPLAINCE OF TAX EXAMINATION PROCEDURES AND THE IMPLICATION ON ACCEPTABILITY OF TAX AUDIT REPORT (An Empirical Study on Regional Office Directorate General in East Java After of The Heru Tjaraka
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

This dissertation analyzing the competence and ethics of tax examiner on his compliance with tax audit procedures and their implication on the acceptability of the audit report. As such, it takes an empirical research at take place the Regional Tax Office of East Java Post Organizational Reform.As this study employs a qualitative approach, analyses and measurements are focused on the values of the answers according to the Likert scale with regard to questionaires made by respondents. By employing the random sample formula, some of 197 respondents are selected from employees of that Regional Office. This research demonstrates that there is a significant influence whether partially or simultaneously made by the competence of examiner and ethics on the compliance with audit procedures in that Region. In addition, the competence of examiner, ethics and his compliance with the audit procedures also partially and simultaneously influence significantly on the acceptability of the audit report.

Insentif Pajak Memoderasi Pengaruh Book-Tax Differences Terhadap Trading Volume Activity Rinda Septiani; Heru Tjaraka
E-Jurnal Akuntansi Vol 32 No 2 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i02.p03

This study aims to obtain empirical evidence on whether book-tax differences (BTD) have a negative effect on trading volume activity (TVA) and whether tax incentives (INST) moderate this effect. The population is companies that are included in the Kompas 100 Index listed on the IDX during the period 2019 and 2020. The sample technique used is purposive sampling with research data of 93 observations. The analysis used in this research is multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that BTD has a negative effect on TVA. INST in this study does not moderate the effect of BTD on TVA, but INST acts as a predictor variable, meaning that tax incentives have a positive effect on TVA. Keywords : Book-Tax Differences; Trading Volume Activity; Tax Incentives.

ANALISIS PERENCANAAN PAJAK PENGHASILAN ATAS PENGEMBANGAN INVESTASI BIDANG PROPERTI Natalia Kartika; Heru Tjaraka
Jurnal Ekonomi dan Bisnis Airlangga Vol. 28 No. 1 (2018): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V28I12018.42-56

Business investment in property is very promising and could be an asset in the future because the price of land and buildings continue increasing. Many entrepreneurs are interested in investing in property but it is not an easy thing. For entrepreneurs who have investment opportunities but do not have sufficient funds or assets or otherwise, can be empowered by getting its business partners for mutual investment through the establishment of a new business entity. The establishment of business entities is certainly not free from income tax aspects. Income taxes are expenses that reduce income earned by entrepreneurs. Therefore tax planning is necessary in order to save costs without violating applicable regulations. Selection in the establishment of business entities is one way to do tax planning. The right selection in establishment of business entities can give tax savings without violating applicable regulations. This study aims to determine the income tax planning analysis of the development of property investment, if done with the establishment of joint operation (JO) or forming a Limited Liability Company (PT). This study used a qualitative research approach with the strategy used in this research is a case study on PT X and PT Y. The results of the analysis and discussion shows that the burden of income tax to be paid by PT X and PT Y will be lower when it is done with the establishment of a joint operation (JO) than if it is done with the establishment of a Limited Liability Company (PT).

KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Lilik Suroya; Heru Tjaraka
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 2 (2020): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V30I22020.123-134

Introduction: This study will identify the readiness to implement the Accrual-Based Government Accounting Standards in the regional public hospital dr. Soedono Madiun.Methods: This research uses a qualitative approach with an explanatory case study method. Implementation of accrual-based Government Accounting Standards must be implemented in 2015 in accordance with the Law of the Republic of Indonesia No. 17 of 2003 concerning State Finance.Results: Human resources in the Finance Department in implementing accrual-based government accounting standards are considered inadequate or inadequate, but the management of RSUD dr. Soedono Madiun strives by disseminating the understanding of accrual accounting, improving formal education, and training so that it has benefits to improve accounting understanding and improve the quality of human resources.Conclusion and suggestion: The main obstacle in the readiness to implement accrual-based Government Accounting Standards is the provincial level legal basis in the form of a Governor Regulation concerning Accrual-based Accounting Policies which underlie Government Regulation No. 71/2010 does not yet exist.

SINTESIS SISTEM AKUNTANSI PERPAJAKAN Dewi Prastiwi; I Made Narsa; Heru Tjaraka
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10016

Abstrak: Sintesis Sistem Akuntansi Perpajakan. Penelitian ini bertujuan menyajikan pendekatan yang dapat dipertimbangkan dalam mendesain sistem akuntansi perpajakan untuk meningkatkan kepatuhan pajak. Metode yang digunakan adalah metaanalisis terhadap sejumah jurnal. Penelitian ini menemukan bahwa kepatuhan pajak disebabkan oleh beberapa pendekatan dominan, yaitu ekonomi, psikologi, sosiologi, trust, dan legitimasi. Merujuk pada pendekatan tersebut, sistem akuntansi perpajakan yang dikembangkan adalah prosedur otoritarian (untuk menjaring faktor kepatuhan pajak ekonomi), responsif (untuk menjaring faktor kepatuhan pajak psikologi dan sosiologi), dan integrasi (menggabungkan pendekatan ekonomi dan psikologi). Abstract: Synthesis of Tax Accounting Systems. This study aims to present an approach that can be considered in designing a tax accounting system to improve tax compliance. The method used is a meta-analysis of a number of journals. This research found that tax compliance is caused by several dominant approaches, namely economics, psychology, sociology, trust, and legitimacy. Referring to the approach, the tax accounting system developed is a strict procedure (to capture economic tax compliance factors), responsive (to capture psychological and sociological tax compliance factors), and integration (combining economic and psychological approaches).

Lingkungan Pengendalian Pengelolaan Dana Kapitasi di Puskesmas Tanjung Selor Kalimantan Utara Elisa Husnul Anisa; Heru Tjaraka
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5224

The number of fraudulent acts on the management of capitation funds in various regions in Indonesia as a background in this study. The system was implemented by the Tanjung Selor health center and the Bulungan District Health Office in North Kalimantan in managing capitation funds without any fraud. This study using the case study method to examine the events faced in the management of capitation funds by research subjects. The findings indicate that there is not yet official regulation regarding the control system that is used as a guideline in the management of capitation funds. Control activities have been carried out, but only based on the obligations that must be carried out so that no fraud will occur.

Do Managerial Ability Impact Indonesian Firm Risk-Taking Behavior? Emiliya Rahma Wati; Heru Tjaraka; Erina Sudaryati
AKRUAL: JURNAL AKUNTANSI Vol 12 No 1 (2020): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n1.p18-33

This study aims to examine the role of managerial in firm decisions. This study recognizes that managerial plays an important role in corporate decision making. Decisions carried out by the company are not only influenced by the manager's explicit mandate to maximize firm value, but also by the manager's ability to manage the company. In previous research it was found that high-ability and low-ability managers have opposite effects on firm behavior and firm value. High-ability managers accept risk-taking whereas low-ability managers refrain from taking risks. Managerial Ability in this study was measured using DEA (Data Envelopment Analysis) while for firm risk-taking behavior using the return on assets (ROA), return on equity (ROE), and research and development costs to total assets (R&D). The model used in this study is a causality model or the relationship of influence between research variables. The proposed model is analyzed using the Structural Equation Model (SEM) causality technique. This research was conducted on manufacturing companies listed on IDX (Indonesian Stock Exchange) in 2013-2017. However, unlike previous studies, the results of this study indicate that highly capable managers play a role in minimizing corporate risk taking. This research contributes as a reference for Indonesian corporate investors and also regulators as a reflection of the effectiveness of regulations made in Indonesia.

Tax Law Enforcement In Strengthening Tax Compliance Behavior Of Individual Taxpayers Edrick. P. Putra; Heru Tjaraka
Jurnal Akuntansi Vol. 24 No. 1 (2020): June 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i1.664

The main problem of taxation in Indonesia still revolves around the tax compliance level, which is low, the problem of tax compliance is a classic problem faced by almost all countries. Departing from the general taxation problem, this study specifically examines taxpayers in Central Kalimantan, specifically in Palangkaraya. The research questions raised are whether the interaction between tax awareness and tax law enforcement impact on strengthening taxpayer compliance behavior. Second, whether the interaction between trust in tax authority and tax law enforcement has an impact on strengthening taxpayer compliance behavior. The test results show that both tax awareness and trust in tax authority have a positive influence on the taxpayer obedient behavior. The tax law enforcement moderation variable is tested to be a moderation variable that reinforces the taxpayer's compliance behavior. In the final section we offer conclusions, contributions, and implications, including suggestions for further research.

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